https://www.taxtmi.com/caselaws?id=765066 The Bombay HC examined whether refusal to condone delay in filing a revised return under section 119(2)(b) of the Income-tax Act, 1961 was valid when the order was signed by an Additional Commissioner with only recorded approval of the competent Member. It held that the power lies with the CBDT and its assigned Member, and the record must show actual consideration by that authority; a mere endorsed approval is insufficient. Because the refusal had serious civil consequences, natural justice required a personal hearing and a speaking order. The impugned order was set aside and the matter remanded for fresh decision after hearing and reasons. en-us Tue, 21 Jan 2025 00:00:00 +0530 Tue, 10 Jun 2025 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765066 The Bombay HC examined whether refusal to condone delay in filing a revised return under section 119(2)(b) of the Income-tax Act, 1961 was valid when the order was signed by an Additional Commissioner with only recorded approval of the competent Member. It held that the power lies with the CBDT and its assigned Member, and the record must show actual consideration by that authority; a mere endorsed approval is insufficient. Because the refusal had serious civil consequences, natural justice required a personal hearing and a speaking order. The impugned order was set aside and the matter remanded for fresh decision after hearing and reasons. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765066